🔔 From 2026: Overtime Pay, Night Shift Pay, and Unused Annual Leave Payments Are Exempt from Personal Income Tax – What Employees Need to Know From 2026, a range of income items related to employees’ salaries will officially be exempt from personal income tax (PIT) under the new provisions of the 2025 Personal Income Tax […]

Starting in 2026, personal income tax (PIT) policy will see a highly noteworthy change, particularly for employees who frequently work overtime or night shifts. Under the 2025 Personal Income Tax Law, all overtime pay and night-shift wages will be fully exempt from personal income tax, instead of only the differential portion as applied under previous […]